Rowland Company is a small editorial services company owned and operated by Fran Briggs. On August 31, 2018, the end of the current year, Rowland Company's accounting clerk prepared the following unadjusted trial balance:

Rowland Company
Unadjusted Trial Balance
August 31, 2018
	Debit Balances		Credit Balances
Cash	3,540
Accounts Receivable	32,090
Prepaid Insurance	5,980
Supplies	1,630
Land	94,370
Building	170,210
Accumulated DepreciationBuilding			115,310
Equipment	113,400
Accumulated DepreciationEquipment			82,130
Accounts Payable			10,060
Unearned Rent			5,710
Common Stock			80,000
Retained Earnings			104,900
Dividends	12,510
Fees Earned			271,950
Salaries and Wages Expense	162,080
Utilities Expense	35,630
Advertising Expense	19,040
Repairs Expense	14,410
Miscellaneous Expense	5,170
	670,060		670,060

The data needed to determine year-end adjustments are as follows:

Unexpired insurance at August 31, $4,010.

Supplies on hand at August 31, $490.

Depreciation of building for the year, $2,650.

Depreciation of equipment for the year, $2,300.

Rent unearned at August 31, $1,480.

Accrued salaries and wages at August 31, $2,590.

Fees earned but unbilled on August 31, $15,230.

Determine the balances of the accounts affected by the adjusting entries, and prepare an adjusted trial balance. If an amount box does not require an entry, leave it blank.

Rowland Company
Adjusted Trial Balance
August 31, 2018
	Debit Balances	Credit Balances